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Table 2: Details of Other Transfer Payment Programs
Table 2.1: Children’s Special Allowance Payments (CSA)
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1. Strategic Outcome: Eligible families and individuals receive timely and correct benefit payments.
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2. Program Activity: Benefit Programs
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3. Name of Transfer Payment Program: Children’s Special Allowance Payments (CSA) (Statutory)
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4. Start Date: Aug. 28, 1995 *
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6. Description: Tax-free monthly payments made to agencies and foster parents who are licensed by provincial or federal governments to provide for the care and education of children under the age of 18 who physically reside in Canada and who are not in the care of their parents. CSA payments are equivalent to Canada Child Tax
Benefit payments. CSA payments are governed by the Children’s Special Allowances Act which provides that this allowance be paid out of the Consolidated Revenue Fund.
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7. Expected results: Monthly payments issued on schedule.
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8. Forecast Spending
2008-2009
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9. Planned Spending
2009-2010
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10. Planned Spending
2010-2011
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11. Planned Spending
2011-2012
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12. Total Other Types of Transfer Payments **
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13. Total Transfer Payments
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14. Planned Evaluations: N/A
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* Responsibility for Children’s Special Allowance Payment was transferred effective August 28, 1995 from Human Resources Development Canada (P.C. Order 1995-342)
** Going forward, the Children’s Special Allowance Payments are to be reported as “Other Transfer Payment”: Other Transfer Payment is a transfer payment based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount. However, once a
payment is made, the recipient may redistribute the funds among several categories of expenditure in the arrangement.
Table 2.2: Payments to Provinces under the Softwood Lumber Products Export Charge Act, 2006
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1. Strategic Outcome: Taxpayers meet their obligations and Canada's revenue base is protected.
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2. Program Activity: Taxpayer and Business Assistance
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3. Name of Transfer Payment Program: Payments to Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory)
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4. Start Date: October 12, 2006
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5. End Date: October 12, 2013 with an option for an additional 2 years
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6. Description: The export charge, to be levied by Canada on exports of softwood lumber products to the United States, will be collected and administered by the Canada Revenue Agency (CRA) with support from the Department of Foreign Affairs and International Trade (DFAIT) on behalf of the provinces. Under the Softwood
Lumber Products Export Charge Act, 2006 (Act), the CRA is responsible for making disbursements to the provinces of a portion of the charge collected over the course of the application of the Softwood Lumber Agreement, 2006 (Agreement). These payments will be reduced by several factors: refunds paid to the industry, costs for the administration and
implementation of the Agreement and the Act as well as the costs incurred for certain litigation resulting from the Agreement or Act. The Act applies to the following regions: BC Interior, BC Coastal, Alberta, Saskatchewan, Manitoba, Ontario and Quebec. Exports from the remaining provinces and territories are excluded.
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7. Expected results: Payments will continue on a quarterly basis until the termination of the Agreement, unless lumber market prices increase to the point where no export charge is applicable for that period.
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8. Forecast Spending
2008-2009
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9. Planned Spending
2009-2010
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10. Planned Spending
2010-2011
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11. Planned Spending
2011-2012
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12. Total Other Types of Transfer Payments *
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13. Total Transfer Payments
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14. Planned Evaluations: N/A
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* Other Transfer Payment is a transfer payment based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount. However, once a payment is made, the recipient may redistribute the funds among several categories of expenditure in the arrangement.
